CLA-2-63:RR:NC:N3:351 M80804

Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway
21st Floor
New York, NY 10019

RE: The tariff classification of a beach or pool float from China

Dear Ms. Whitley:

In your letter dated January 27, 2006, you requested a tariff classification. The submitted sample is identified as a Spring Raft Beach or Pool Float (Style #3033). It is constructed of a collapsible metal spring-form frame, a woven textile fabric border containing a PVC inflatable ring, and a polyester mesh in the middle that you indicate one lies in while floating. The preponderance of textile imparts the essential character to this item. The float measures approximately 41”W x 66”H. It is collapsible into a 17” circle and fits into a zippered mesh carrying bag that features a carrying strap.

The applicable subheading for the beach or pool float and carrying bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The sample will be returned as requested.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division